This 90-minute webinar illustrates the financial analysis practice of reformulating the statements of cash flows and links to the financial theory of free cash flow generation and disposition.

Why Should You Attend:

Financial statement preparers and financial analysts must become conversant in International Financial Reporting Standards (IFRSs). The statement of cash flows is of utmost important to anticipate the amount, timing and uncertainty of cash flows arising from of business decisions.

This 90-minute session will illustrate the financial analysis practice of reformulating the statements of cash flows. It links to the financial theory of free cash flow generation and disposition. The course also compares the basic trichotomy of activities, i.e. operating, investing, and financial activities, under IFRS and U.S. GAAP. The session will summarize how such a statement would look under the IASB’s Financial Statement Presentation Project. It reconciles the statement under extant GAAP to reformulated financial statements and warns of specific attention point for financial analysis.

Areas Covered in the Webinar:

The course compares the IFRS and U.S. GAAP classification of the following items in the statement of cash flows:

• Reformulated vs. GAAP Statements of Cash Flows.
• Reformulating Practices.
• Free Cash Flow Equations.
• The Financial Statement Presentation Project.
• Activity vs. Sources and Uses Formats.
• Cash Flow Aggregations under IFRS vs. U.S. GAAP.
• The Concept of Cash Flows from Operating Activities under IFRS vs. U.S. GAAP.
• The Concept of Cash Flows from Investing Activities under IFRS vs. U.S. GAAP.
• The Concept of Cash Flows from Financing Activities under IFRS vs. U.S. GAAP.
• Disaggregation Guidance under IFRS vs. U.S. GAAP.

For Registration: